How does my business file quarterly reports and returns?
Maryland employers are required to report the amount of total “gross wages” paid each quarter. Employers should file on-line using the WebTax application or on the “Contribution Return” (DLLR/DUI 15) and on the “Employment Report” (DLLR/DUI 16) supplied by DLLR. Gross wages include all remuneration for personal services, including commissions and bonuses and the cash value of all compensation in any medium other than cash. Employers must also calculate and report the amount of total “taxable wages.” For Maryland unemployment insurance purposes, “taxable wages” are defined as the first $8,500 earned by each employee in a calendar year. You are required to report your payroll and pay unemployment insurance taxes four times a year. Form DLLR/DUI 15/16 will be sent to you at the end of each quarter. If you do not receive a blank form, call (410) 949-0033 from the Baltimore area or toll free on 1-800-492-5524. You have one month following each quarter to file reports and pay the tax. You mu
Delaware employers are required to report the amount of total “gross wages” paid each quarter on the “Forms UC-8 and Form UC-8A” Gross wages include all remuneration for personal services, including commissions and bonuses and the cash value of all compensation in any medium other than cash. Employers must also calculate and report the amount of total “taxable wages.” For Delaware unemployment insurance purposes, “taxable wages” are defined as the first $8,500 earned by each employee in a calendar year. You are required to report your payroll and pay unemployment insurance taxes four times a year. Forms UC-8 and UC-8A will be sent to you at the end of each quarter. If you do not receive a blank form, call (302)761-8484. You have one month following each quarter to file reports and pay the tax. You must file on time in order to: • Receive maximum credit for your state payments against Federal Unemployment Tax (FUTA) payments; • Receive credit for your payroll in “experience rating”; and
